You need the following information to file your Sales and Use Tax return:
- Minnesota Tax ID Number
- e-Services username and password
- Gross receipts - Total receipts (or sales) from all business operations for Minnesota during the reporting period. Include all taxable and exempt sales, leases, and rentals. Do not include sales tax.
- Amount of tax you collected for:
- General Rate Sales Tax (state rate) - total receipts from all taxable sales, leases, and rentals subject to the general rate sales tax. Do not include sales tax or sales made through a marketplace, when the marketplace is required to collect and remit the sales tax.
- Local sales taxes - total receipts (or sales) subject to a local tax.
- Special rate taxes - total receipts (or sales) subject to special tax.
- Amount of tax you owe for:
- Use tax purchases (state rate) - total amount you paid for items purchased for your own use without paying sales tax to the seller.
- Local use taxes - total amount you paid for items purchased for your own use without paying local sales tax to the seller.
- Variable rate use tax - When you buy items outside Minnesota, the seller may be required to charge you that state's state and local sales tax if you pick up the items there. However, you still owe use tax to Minnesota if the other state's sales tax rate is less than Minnesota's general sales tax rate. You pay the difference in the two rates as variable rate use tax.
Sales Tax Included in Price
If your total receipts include sales tax, you must subtract the sales tax before filing your return. See Subtracting Sales Tax from Receipts.
No Taxable Sales
If you did not make any taxable sales for a filing period, you must still file a zero return.
Marketplace Providers
If you are a marketplace provider report your sales, including the sales made on behalf of your marketplace sellers, on your own sales tax return. You may request an additional Minnesota Sales Tax ID Number to report the sales made on behalf of your marketplace sellers.
